Tax
From The Report: Cote d'Ivoire 2018
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In conjunction with EY, this chapter contains an introduction to Côte d’Ivoire’s taxation system.

It also includes a viewpoint from Jean François Albrecht, Country Managing Partner and Regional Leader; and Eric N’guessan, Country and Regional Tax Leader, EY.

Articles from this Chapter

Overview

Fit and proper: Changes in rules on international taxation and foreign workers
OBG
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The recent 2018 financial law has introduced a new set of legislations that aim to modernise international taxation in Côte d’Ivoire, and more specifically, to strengthen the domestic rules on transfer pricing. In that regard, the country has positioned itself on the OECD rules on base erosion and profit shifting (BEPS) by adopting two key measures. First, multinational enterprises that meet certain requirements shall now file a country-by-country return. Second, thin capitalisation rules…

Analysis

VAT’s the spirit: The upshot on value-added tax rules and regulations
OBG
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Foreign investors often wonder about the Ivorian fiscal system, most notably concerning the value-added tax (VAT). The most common issues cited are those related to the scope of the tax’s application, the exemptions and deductions, and above all, the refund system. Overview Much like other countries, the Ivorian VAT is a neutral impersonal tax on turnover. In current form, the VAT is an adaptation of the local tax on turnover implemented in Côte d’Ivoire in 1950 and later turned into…

Viewpoint

Representing reform: Jean François Albrecht, Country Managing Partner and Regional Leader; and Eric N’guessan, Country and Regional Tax Leader, EY, on tax reform
OBG
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Viewpoint:Jean François Albrecht; Eric N’guessan The Ivorian government has made it evident that it seeks to fast-track the coherent and complete implementation of an important tax reform, which the private sector has been waiting for since 2015. The objective is clear: the Ivorian economy must generate additional tax revenues to maintain the momentum of a more inclusive level of economic growth. In this context, we must note that two discussions have been tabled by the employers’ association…